Page 364 - CA Final PARAM Digital Book.

part. Hence, Mr. Sheetal has not violated the provisions of Section 8, and he is not debarred from having his
name entered in the Register of Members.

QNO Sec 21 --Examples of Other Misconduct Old Course – (N04E, M08R, N16E, PM17 SM17, SM21)
656.000 TITANIUM CNO – PE.1440 New Course – (SM23)
Write a short note on Other Misconduct.
OR
A Chartered Accountant is liable for disciplinary action under section 21 of CA Act, 1949, if he is found
guilty of any professional or other misconduct Explain the meaning of other misconduct with the help
of two illustrative examples.
Answer Part I -- Relevant Standards & Laws
▪ Section 21 of the Chartered
Accountant Act
▪ Part IV of First Schedule the CA
(Amendment Act) 2006.
▪ Part III of Second Schedule in the
CA (Amendment Act) 2006.
Part II -- Requirements of Relevant
Standards & Laws
➢ Section 21 of the
Chartered Accountant Act
• A member is liable to
disciplinary action under
Section 21 of the Chartered
Accountant Act if he is found
guilty of any professional or
‘other misconduct.

Other Misconduct has been
defined under :
➢ Part IV of First Schedule in
the CA (Amendment Act)
2006.
• As per Part IV of First Schedule
of the CA Act, a member of the
Institute whether in practice or
not, shall be deemed to be
guilty of other misconduct if he

• Is held guilty by any civil or
criminal court for an offence
which is punishable with
imprisonment for a term not
exceeding six months.

• In the opinion of the Council,
brings disrepute to the
profession or the Institute as a
result of his action, whether or
not related to his professional
work.

➢ Part III of Second Schedule in the CA (Amendment Act) 2006.

(i) As per Part III of Second Schedule to the CA Act, a member of the Institute whether in
practice or not shall be deemed to be guilty of other misconduct if he Is held guilty by any

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